Spain

Fernando Matesanz of Spanish VAT Services reports on a welcome modification to the use and enjoyment rule previously analysed in an ITR article.

Fernando Matesanz of Spanish VAT Services explains the VAT refund system for travellers in Spain and why a harmonised refund scheme for non-EU travellers should be high on the European Commission’s agenda.

Abigail Blanco of Garrigues Madrid analyses recent Spanish case law based on EU edicts, assessing the impact of withholding taxes on gross versus net income in Spain.